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TMI Blog2022 (5) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... t whether the petitioner was having unutilised credit as on 30.01.2017 would have been available with the officers from the Service Tax Department drawn from the Central Excise Department. The fact that the petitioner has uploaded the relevant Form in Form TRAN-1 is not in dispute as it has been acknowledged by the Commercial Tax Department Tamil Nadu on 04.10.2017. It cannot be said that the petitioner has not uploaded the TRAN-1 as it has been acknowledged by the Commercial Tax Department Tamil Nadu. In the initial months of implementation of GST enactment, there was confusion as to which of the assessees would be assessed by the Commercial Tax Department and which of the assessee would be assessed by the officers under the Central Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Act 2017 read with rule 117 of the Central Goods and Services Tax Rules 2017/Rule 117 of the TamilNadu Goods and Services Tax Rules 2017. 2. It is the specific case of the petitioner is engaged in operating three Satellite Channels in India and as on cut off date 13.06.2017, the petitioner had substantial input tax credit which remained unutilised, which was attempted to transitioned under the new regime in terms of the above provisions. It is the further case of the petitioner that the petitioner had attempted to upload the TRAN-1 Form on 04.10.2017, which was duly acknowledged by the Commercial Tax Department and thereafter, the mail was received from the Goods and Service Tax help desk on 17.06.2018 asking the petitioner to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication, dated 31.08.2020 bearing reference C.No.IV/16/32/2017-GST had informed the petitioner that the Head Quarters Office, Madurai vide letter dated 27.09.2018 bearing reference C.No.II/39/05/2018 has informed that as per Goods and Service Tax Rule 117 (1A) the due date for filing TRAN-1 was available only for those who could not file due to technical difficulties after the recommendation of the Goods and Service Tax council on 31.03.2019 and the request sent after due date would not be considered for further processing. 5. The learned counsel for the respondents 1 to 3 submits that the petitioner was causal and has not clearly stated what was the credit amount lying unutilised in their account under the provisions of the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confusion as to which of the assessees would be assessed by the Commercial Tax Department and which of the assessee would be assessed by the officers under the Central Government from the Central Excise Department. The fact that the petitioner was an assessee with the Service Tax Department is not in dispute. The petitioner would have filed monthly returns under the provisions of Finance Act, 1994 read with Service Tax Rules 1994. The credit which was availed and remained unutilised would have been reflected in the periodical monthly returns filed by the petitioner. Therefore, I do not find any justification in the stand of the respondent in not allowing the credit to be utilised. If such credit existed as on 30.06.2017, being the last ..... X X X X Extracts X X X X X X X X Extracts X X X X
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